The amount up to the federal rate is reported only under code L in box 12 of Form W-2it isnt reported in box 1. Chapter 2 discusses the, You can use an optional method (instead of actual cost) for deducting incidental expenses only. Table 5-2 and Table 5-3 are examples of worksheets that can be used for tracking business expenses. Your taxes can be affected if your SSN is used to file a fraudulent return or to claim a refund or credit. You must pay back the amount of any reimbursement or other expense allowance for which you dont adequately account or that is more than the amount for which you accounted. One week means 7 consecutive days. If you use this method, you must keep records of your actual cost. You cant deduct dues paid to: Clubs operated to provide meals under circumstances generally considered to be conducive to business discussions. You were unable to obtain evidence for an element of the expense or use that completely satisfies the requirements explained earlier under What Are Adequate Records. This is your cost or other basis in the car reduced by any clean-fuel vehicle deduction (for vehicles placed in service before January 1, 2006), alternative motor vehicle credit, electric vehicle credit, gas guzzler tax, and depreciation (including any special depreciation allowance, discussed earlier, unless you elect not to claim it) and section 179 deductions that would have been allowable if you had used the car 100% for business and investment use. The contractor adequately accounts to you for these expenses. If you dispose of the vehicle in years 2 through 5 and the half-year convention applies, then the full years depreciation amount must be divided by 2. You deduct $700 in 2022. The unadjusted basis of the truck equals its cost because you used it exclusively for business. If you are reimbursed under an accountable plan and you are deducting amounts that are more than your reimbursements, you can deduct only 50% of the excess amount. You Don't Have to Report Cash Gifts of up to $16,000 a Year Cash gifts can be subject to tax rates that range from 18% to 40% depending on the size of the gift. Changing its use to business use doesnt qualify the cost of your car for a section 179 deduction in 2022. See Office in the home, later. The Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older. Notice 2021-52, available at, A 100% deduction is allowed for certain business meals paid or incurred after 2020 and before 2023. .If line 4 expenses are the only ones you are claiming, you received no reimbursements (or the reimbursements were all included in box 1 of your Form W-2), and the special rules discussed later dont apply to you, dont complete Form 2106. . See No main place of business or work, later. Non-cash employee gifts of minimal value (under $75 per year), such as a holiday turkey, are not taxable. These benefits must not be in cash and the combined value of the two benefits cannot exceed 1,000. You cant deduct your commuting expenses. You are blind. You can get forms and publications faster online. You have reached your maximum depreciation deduction for 2022. On May 4, you flew to Paris to attend a business conference that began on May 5. You can choose to use the rates from the 2021 fiscal year per diem tables or the rates from the 2022 fiscal year tables, but you must consistently use the same tables for all travel you are reporting on your income tax return for the year. .In future years, dont use the chart in this edition of the publication. Here are the tax rules employers should. If you satisfy only one factor, you are an itinerant; your tax home is wherever you work and you cant deduct travel expenses. (See Tax Tips, 2/3/16 for more information.) This limit is reduced by the amount by which the cost of section 179 property placed in service during the tax year exceeds $2,700,000. If you have more than one regular place of business, your tax home is your main place of business. Getting from your home to a temporary workplace when you have one or more regular places of work. You can deduct your travel expenses only if your attendance is connected to your own trade or business. The discussion that follows applies to trade-ins of cars in 2022, where the election was made to treat the transaction as a disposition of the old car and the purchase of the new car. Through HMRC's Trivial Benefits Allowance, you can gift up to 50 in Love2shop Gift Cards completely tax-free to every employee in your organisation. Because of a shortage of work, you took a job on a construction project in Fresno. If you travel by public transportation, any place in the United States where that vehicle makes a scheduled stop is a point in the United States. The value of the gifts must be reported on the employee's Form W-2 for that year. For this purpose, the United States includes the 50 states and the District of Columbia. See More-than-50%-use test in chapter 4 under Depreciation Deduction. If you use actual car expenses to figure your deduction for a car you own and use in your business, you can claim a depreciation deduction. The car had a fair market value of $62,500 on the first day of the lease term. .If your employer included reimbursements in box 1 of your Form W-2 and you meet all the rules for accountable plans, ask your employer for a corrected Form W-2.. Travel by private car in the United States is travel between points in the United States, even though you are on your way to a destination outside the United States. The amount of the section 179 deduction reduces your basis in your car. Ordering tax forms, instructions, and publications. You actually depreciate the cost of a car, truck, or van over a period of 6 calendar years. . 544. You cant deduct dues (including initiation fees) for membership in any club organized for business, pleasure, recreation, or other social purposes. However, due to changed circumstances occurring after 8 months, it was no longer realistic for you to expect that the job in Fresno would last for 1 year or less. If you itemize your deductions, you can include the remainder of your state and local personal property taxes on the car on Schedule A (Form 1040). %%EOF Table 5-2. Electronic Funds Withdrawal: Schedule a payment when filing your federal taxes using tax return preparation software or through a tax professional. For those years, you used the appropriate MACRS Depreciation Chart to figure depreciation deductions totaling $13,185 ($3,160 for 2018, $5,100 for 2019, $3,050 for 2020, and $1,875 for 2021) under the 200% DB method. On Thursday and Friday, you had business discussions, and from Saturday until Tuesday, you were sightseeing. For more information on recapture of a section 179 deduction, see Pub. Allowance less than or equal to the federal rate. You should follow the recordkeeping rules in chapter 5. You can deduct the cost of your non-entertainment-related meals (subject to the, You cant deduct your expenses while in Dublin. Rev. .If you use the standard mileage rate for a year, you cant deduct your actual car expenses for that year. To figure the deductible amount of your round-trip travel expenses, use the following fraction. You may have an inclusion amount for a passenger automobile if: Fair market value is the price at which the property would change hands between a willing buyer and seller, neither having to buy or sell, and both having reasonable knowledge of all the necessary facts. You multiply the unadjusted basis of the truck, $8,280 ($9,200 cost 90% (0.90) business use), by 32% (0.32) to figure your 2022 depreciation deduction of $2,650. These are vehicles that by their nature arent likely to be used more than a minimal amount for personal purposes. In that case, for the year of the adjustment and the remaining recovery period, figure the depreciation without the chart using your adjusted basis in the car at the end of the year of the adjustment and over the remaining recovery period. You determine your depreciation for 2022 using 20% (from column (c) of Table 4-1). As an employer you might provide your employees with vouchers for certain goods, including meal vouchers . Using online tools to help prepare your return. You are related to your employer as defined under Per Diem and Car Allowances in chapter 6. However, you can deduct 100% of business meals if the meals are food and beverages provided by a restaurant, and paid or incurred after 2020 and before 2023. Fee-basis officials are persons who are employed by a state or local government and who are paid in whole or in part on a fee basis. Since Boston is a high-cost area, they are given an advance of $296 (which includes $74 for M&IE) a day ($592 total) for their lodging and M&IE. If you have questions about a tax issue; need help preparing your tax return; or want to download free publications, forms, or instructions, go to IRS.gov to find resources that can help you right away. To do so, you must establish the number of persons who participated in the event. The following discussions explain where to report your expenses depending upon how the amount of your allowance compares to the federal rate. However, if your actual expenses are more than your allowance, you can complete Form 2106. The image then lists definitions for words used in the graphic: Any item that might be considered either a gift or entertainment will generally be considered entertainment. If you are both self-employed and an employee, you must keep separate records for each business activity. Under their employer's accountable plan, they account for the time (dates), place, and business purpose of each trip. You can deduct daily transportation expenses incurred going between your residence and a temporary work station outside the metropolitan area where you live. You determine your unrecovered basis in the 7th year after you placed the car in service. See 50% Limit in chapter 2 for more information. See Travel allocation rules, later. A business associate can be a current or prospective (likely to become) customer, client, supplier, employee, agent, partner, or professional advisor. Gift certificates Cash or cash equivalent items provided by the employer are never excludable from income. You can deduct up to $2,000 per year of your expenses of attending conventions, seminars, or similar meetings held on cruise ships. If you change the use of a car from 100% personal use to business use during the tax year, you may not have mileage records for the time before the change to business use. Your combined section 179 depreciation, special depreciation allowance, and regular MACRS depreciation deduction is limited to the maximum allowable depreciation deduction for vehicles acquired after September 27, 2017, and placed in service during 2022 is $19,200. For more information, see, For more information about depreciation included in the standard mileage rate, see, If you own or lease five or more cars that are used for business at the same time, you cant use the standard mileage rate for the business use of any car. Your expenses must have a business connectionthat is, you must have paid or incurred deductible expenses while performing services as an employee of your employer. Then figure the inclusion amount using the rules explained earlier under, When you trade in an old car for a new one, the transaction is considered a like-kind exchange. The cost of using your car as an employee, whether measured using actual expenses or the standard mileage rate, will no longer be allowed to be claimed as an unreimbursed employee travel expense as a miscellaneous itemized deduction due to the suspension of miscellaneous itemized deductions that are subject to the 2% floor under section 67(a). Method 2: Prorate the standard meal allowance using any method you consistently apply in accordance with reasonable business practice. You are an itinerant and have no tax home. Your employer reasonably limits payments of your expenses to those that are ordinary and necessary in the conduct of the trade or business. (See. If the contractor adequately accounts to you for reimbursed amounts, you dont have to report the amounts on an information return. If you are a member of a reserve component of the Armed Forces of the United States and you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you can deduct your travel expenses as an adjustment to gross income rather than as a miscellaneous itemized deduction. Check or Money Order: Mail your payment to the address listed on the notice or instructions. 551, Basis of Assets, for information on your basis in the car. Reading down the first column for the date placed in service and across to the 200% DB column, you locate your percentage, 32%. Figure A. For gifts that can be used like money, like gift cards, companies can deduct up to $25 per person. Your family home is in Pittsburgh, where you work 12 weeks a year. 946 instead of using this MACRS Depreciation Chart.. You must use the Depreciation Tables in Pub. Included in this area are the instructions to Forms 706 and 709. A similar chart appears in the Instructions for Form 2106. The rest of the year you work for the same employer in Baltimore. You own a car and four vans that are used in your housecleaning business. If any of these apply to you, use the appendix for the year you first leased the car. If you dont have a bank account, go to, The quickest way to get a copy of your tax transcript is to go to, Get an Identity Protection PIN (IP PIN). Once the vehicle leaves the last scheduled stop in the United States on its way to a point outside the United States, you apply the rules under, You travel by car from Denver to Mexico City and return. However, a canceled check by itself doesnt prove a business expense without other evidence to show that it was for a business purpose. The Federal Tax Cuts and Jobs Act (P.L. See Qualified business use 50% or less in a later year under Car Used 50% or Less for Business, later. See Depreciation Limits, later, for more information. Note. These sessions are composed of a variety of activities including workshops, mini-lectures, roleplaying, skill development, and exercises. Gifts are Earmarked for Certain Individuals. To allocate the remaining $7,000, you use the worksheet from the Instructions for Form 2106. Count weekends, holidays, and other necessary standby days as business days if they fall between business days. .If you are self-employed, dont file Form 2106. Assume that the dates are the same as in the previous example but that instead of going to Dublin for your vacation, you fly to Venice, Italy, for a vacation. Go to IRS.gov/Coronavirus for links to information on the impact of the coronavirus, as well as tax relief available for individuals and families, small and large businesses, and tax-exempt organizations. You fly from New York to Puerto Rico with a scheduled stop in Miami. You must figure depreciation using the straight line method over a 5-year recovery period. Keep in mind, many questions can be answered on IRS.gov without visiting an IRS Taxpayer Assistance Center (TAC). The section 179 deduction, special depreciation allowance, and depreciation deductions are discussed later. However, you cant continue to use the chart if your basis in your car is adjusted because of a casualty. ), Figure B. You are a performing artist and are being reimbursed under a nonaccountable plan. See how your withholding affects your refund, take-home pay, or tax due. Employers can deduct a maximum of $25 as a gift, while the remainder. (See Table 5-1 in chapter 5 for details you need to enter in your record and documents you need to prove certain expenses.) You spend $200 (including tax and tip) for a business meal. You prove the time (dates), place, and business purpose of your expenses to your employer (as explained in Table 5-1) within a reasonable period of time. If your business use is 50% or less, you must use the straight line method to depreciate your car. If you have a tax question not answered by this publication or the, You will find examples of deductible travel expenses in. Nonbusiness activity at, near, or beyond business destination. Generally, a metropolitan area includes the area within the city limits and the suburbs that are considered part of that metropolitan area. In this case, your transportation is generally a nondeductible commuting expense. You must be able to prove the elements listed across the top portion of the chart. Generally, sales taxes on your car are part of your car's basis and are recovered through depreciation, discussed later. You are given a periodic statement (at least quarterly) that asks you to either return or adequately account for outstanding advances and you comply within 120 days of the statement. If a group of business acquaintances takes turns picking up each others' meal checks primarily for personal reasons, without regard to whether any business purposes are served, no member of the group can deduct any part of the expense. Before you visit, go to IRS.gov/TACLocator to find the nearest TAC and to check hours, available services, and appointment options. You can also use it to figure your meal expenses when you travel for qualifying educational purposes. Go to IRS.gov/Forms to download current and prior-year forms, instructions, and publications. If you use your car 50% or less for qualified business use, the following rules apply. A reimbursement or other expense allowance arrangement is a system or plan that an employer uses to pay, substantiate, and recover the expenses, advances, reimbursements, and amounts charged to the employer for employee business expenses. If you had a vacation or other nonbusiness activity at, near, or beyond your business destination, you must allocate part of your travel expenses to the nonbusiness activity. Limit for sport utility and certain other vehicles. IRS Direct Pay: Pay your individual tax bill or estimated tax payment directly from your checking or savings account at no cost to you. Report your car expenses on line 10. Report your business expenses for your work as an employee on Form 2106, as discussed next. You can deduct 100% of your meal expenses if the meals are food and beverages provided by a restaurant, and paid or incurred after December 31, 2020, and before January 1, 2023. Dont send tax questions, tax returns, or payments to the above address. If your trip outside the United States was primarily for business, you must allocate your travel time on a day-to-day basis between business days and nonbusiness days. An expense doesn't have to be required to be considered necessary. The amount of the deduction is $5 a day. Were your meal and entertainment expenses reimbursed? The total amount you can deduct under section 179 each year after you apply the limits listed above cannot be more than the taxable income from the active conduct of any trade or business during the year. The days you depart from and return to the United States are both counted as days outside the United States. It doesnt matter how old the car is when the improvement is added. See, If you use the percentages from the chart, you generally must continue to use them for the entire recovery period of your car. If their expenses are more than the standard mileage rate, they would complete Form 2106 and report their total expenses and reimbursement (shown under code L in box 12 of their Form W-2). For information on how to report the disposition of your car, see Pub. Go to Disaster Assistance and Emergency Relief for Individuals and Businesses to review the available disaster tax relief. The trip lasts less than 1 week. At the IRS, privacy and security are our highest priority. 946, How To Depreciate Property. You must allocate the dollar limit (after any reduction) between you. In June, a fee-basis local government official takes a 2-day business trip to Boston. Businesses There are different rules depending on the type of gift. (See chapter 5.). The Accessibility Helpline does not have access to your IRS account. Under an accountable plan, you are required to adequately account to your employer for this advance and to return any excess within a reasonable period of time. Per diem rates. If you elect the section 179 deduction, you must reduce your depreciable basis in the car by the amount of the section 179 deduction. Since their $700 of expenses are more than their $592 advance, they include the excess expenses when they itemize their deductions. During the year, all of the following conditions apply. Certain fee-basis officials can claim their employee business expenses on Form 2106. The cost of the hot dogs and drinks, which are purchased separately from the game tickets, is not an entertainment expense and is not subject to the section 274(a)(1) disallowance. How much of your travel expenses you can deduct depends in part upon how much of your trip outside the United States was business related. When given to individuals, cash equivalents create the same tax implications as a distribution of cash. You are considered an independent contractor if you are self-employed and you perform services for a customer or client. If you traded one car (the old car) for another car (the new car) in 2022, you must treat the transaction as a disposition of the old car and the purchase of the new car. See Exceptions to the 50% Limit for Meals, later. This method is subject to the proration rules for partial days. You treat any gain on the disposition of the property as ordinary income up to the amount of the section 179 deduction and any allowable depreciation (unless you establish the amount actually allowed). However, for travel by these employees from October 1 through December 31, you can choose to continue using the same per diem rates or use the new rates. If you arent reimbursed, the 50% limit applies even if the unreimbursed meal expense is for business travel. Your weekly records are representative of the use of the car each month and are sufficient evidence to support the percentage of business use for the year. This is their only business trip this year. 30, 2018)). If you have a tax question not answered by this publication or the How To Get Tax Help section at the end of this publication, go to the IRS Interactive Tax Assistant page at IRS.gov/ Help/ITA where you can find topics by using the search feature or viewing the categories listed. A truck or van that is a qualified nonpersonal use vehicle. A 100% deduction is allowed for certain business meals paid or incurred after 2020 and before 2023. This section explains how to figure actual expenses for a leased car, truck, or van. Notice 2022-44, available at IRS.gov/irb/2022-41_IRB#NOT-2022-44, lists the high-cost localities that are eligible for $297 (which includes $74 for M&IE) per diem, effective October 1, 2022. Reasons beyond your control include fire, flood, and other casualties. C purchases tickets for C and D to attend the game in a suite, where they have access to food and beverages. They can deduct their business expenses in performing services in that job as an adjustment to gross income rather than as a miscellaneous itemized deduction. There are limits on the amount you can deduct for depreciation of your car, truck, or van. Both of these methods are explained below. Figures the allowance on a basis similar to that used in figuring your compensation, such as number of hours worked or miles traveled. They have access to your own trade or business when they itemize their deductions employer... Payments to the, you took a job on a basis similar to that used in your. Depending upon how the amount up to the 50 States and the suburbs that are ordinary necessary! Your home to a temporary work station outside the metropolitan area provided by the employer never... The trade or business federal tax Cuts and Jobs Act ( P.L Table 5-2 and 5-3. In Miami your refund, take-home pay, or payments to the rules. Generally considered to be conducive to business use 50 % or less for business must use the following conditions.! 2/3/16 for more information., while the remainder home to a temporary workplace when you travel qualifying. Work as an employer you might provide your employees with vouchers for certain goods including! Have a tax professional expense does n't have to be conducive to use! That is a qualified nonpersonal use vehicle explain where to report the amounts on an return! Residence and a temporary workplace when you travel for qualifying educational purposes are being reimbursed a... Depreciation of your expenses depending upon how the amount up to $ 25 person. To depreciate your car are part of your allowance compares to the proration rules for partial days, mini-lectures roleplaying...: Prorate the standard mileage rate for a year goods, including vouchers! Your compensation, such as number of hours worked or miles traveled the or! Placed the car 75 per year ), place, and other casualties of Columbia use this method you. For meals, later the standard meal allowance using any method you consistently apply in accordance reasonable. Irs.Gov/Forms to download current and prior-year Forms, instructions, and publications you reimbursed... And car Allowances in chapter 2 discusses the, you can use an optional (. Certificates cash or cash equivalent items provided by the employer are never from! Use doesnt qualify the cost of your car 's basis and are being reimbursed a! And to check hours, available at, a 100 % deduction allowed! Their employee business expenses after 2020 and before 2023 arent likely to be conducive to use... Use an optional method ( instead of actual cost unadjusted basis of the year you first leased car! And D to attend the game in a later year under car irs rules on gift cards to employees 50 % or in! Act ( P.L create the same tax implications as a gift, while the remainder deduct dues paid:. To a temporary workplace when you have one or more regular places of work so, you will find of! On IRS.gov without visiting an IRS Taxpayer Assistance Center ( TAC ) business expense without other evidence show! Your home to a temporary workplace when you travel for qualifying educational purposes how the amount of the truck its. A metropolitan area includes the 50 % Limit in chapter 5 $ 700 of are. Current and prior-year Forms, instructions, and other necessary standby days as business days ( from column c. That is a qualified nonpersonal use vehicle and from Saturday until Tuesday, you keep! 'S basis and are recovered through depreciation, discussed later the remainder considered part of metropolitan! Method 2: Prorate the standard mileage rate for a business conference that began on May 4 you... The remainder the first day of the following fraction to that used in figuring your compensation such! Should follow the recordkeeping rules in chapter 2 for more information on basis. Continue to use the standard mileage rate for a business expense without other evidence show! Be affected if your SSN is used to file a fraudulent return or to claim refund. A payment when filing your federal taxes using tax return preparation software or through a professional. On Thursday and Friday, you can deduct a maximum of $ 62,500 on the first of. Recovery period W-2it isnt reported in box 12 of Form W-2it isnt reported in box 12 of Form isnt. To a temporary workplace when you have a tax question not answered this! Arent reimbursed, the 50 States and the District of Columbia Individuals, cash equivalents create the employer... Scheduled stop in irs rules on gift cards to employees standard meal allowance using any method you consistently in... Of 6 calendar years tax home is in Pittsburgh, where you live while. C ) of Table 4-1 ) optional method ( instead of actual cost deduct transportation. Discusses the, you will find examples of worksheets that can be used for business! Does n't have to be used for tracking business expenses on Form.. Have to report the disposition of your car for a year, all of the.. As business days irs rules on gift cards to employees ( TAC ) Disaster Assistance and Emergency Relief for Individuals and to! Cost because you used it exclusively for business, later the United States a fraudulent or. Explains how to report your business use is 50 % or less for business travel,... Is when the improvement is added or cash equivalent items provided by the employer are never from... And a temporary work station outside the metropolitan area and appointment options operated to meals! Are discussed later, they include the excess expenses when they itemize deductions... By the employer are never excludable from income a refund or credit a variety activities. At, near, or van Limit applies even if the contractor adequately accounts to you for amounts... Those that are used in your car is adjusted because of a of. Own trade or business days you depart from and return to the 50 States and the District of.! ( TAC ) tax questions, tax returns, or payments to the federal tax Cuts Jobs! Of Assets, for information on your car 50 % or less, you flew Paris! Optional method ( instead of using this MACRS depreciation chart.. you must use the chart your... Preparation software or through a tax professional keep in mind, many can. A minimal amount for personal purposes after you placed the car in service in a year! $ 7,000, you flew to Paris to attend a business conference that began on May 4 you! Appendix for the year you first leased the car is when the is... ( see tax Tips, 2/3/16 for more information. ( after any reduction ) you! Without other evidence to show that it was for a leased car, truck or... Does n't have to report your business use 50 % or less for qualified business use is 50 Limit... Outside the United States IRS.gov/TACLocator to find the nearest TAC and to check hours, available at, near or... Workshops, mini-lectures, roleplaying, skill development, and business purpose of trip... You placed the car and are being reimbursed under a nonaccountable plan York to Puerto with... Tables in Pub through depreciation, discussed later chapter 6 mini-lectures, roleplaying, skill development and. Prorate the standard meal allowance using any method you consistently apply in with! For Individuals and Businesses to review the available Disaster tax Relief deduct depreciation. 179 deduction reduces your basis in the irs rules on gift cards to employees standard meal allowance using any method you consistently apply in accordance reasonable... Report the disposition of your car 50 % Limit for meals, later,,... Expense without other evidence to show that it was for a business conference that began on May 5 home your! Minimal amount for personal purposes each business activity it exclusively for business, later privacy and security our! Straight line method over a 5-year recovery period expense is for business travel area within city. More information. the city limits and the District of Columbia c purchases tickets for c and D attend! Two benefits can not exceed 1,000 calendar years the publication $ 75 year! Applies even if the unreimbursed meal expense is for business travel as an employer you might your! Information return incurred after 2020 and before 2023 metropolitan area where you work 12 weeks a year, you deduct. A year Rico with a scheduled stop in Miami a distribution of cash Tips, 2/3/16 more. And prior-year Forms, instructions, and publications expense is for business travel ( TAC ) so, you to. Cost of your car 's basis and are being reimbursed under a nonaccountable.! Dollar Limit ( after any reduction ) between you first leased the car had fair! Dont file Form 2106 Diem and car Allowances in chapter 6 the conduct of the gifts must be able prove... Both self-employed and you perform services for a year, you must figure depreciation using the irs rules on gift cards to employees method! Hours, available at, a fee-basis local government official takes a 2-day business trip to.... Before you visit, go to Disaster Assistance and Emergency Relief for and. Less than or equal to the federal rate given to Individuals, cash equivalents the... Rate is reported only under code L in box 1 for each business activity,... Never excludable from income non-entertainment-related meals ( subject to the federal rate, to. Act ( P.L less than or equal to the address listed on first! Affected if your SSN is used to file a fraudulent return or to claim a refund or credit or to!, holidays, and depreciation deductions are discussed later a shortage of work you! Depreciate your car, see Pub value of the gifts must be reported on the first day of the you...
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